When the full value / consideration is not set forth in the deed
When the deed is without consideration or by gift
When a tax exemption is claimed
Note: A statement of value is not required if the transfer is wholly exempt from tax based on family relationship or public utility easement.
Common Ration Factor (CLR) Requirement
The Realty Transfer Tax Statement of Value Form requires a common ration factor (CLR) in section D5 of the form. Browse the following documents for past and present CLRs:
Collection & Distribution of County / State Fees & Transfer Taxes
The Montgomery County Recorder of Deeds Office is responsible for the collection and monthly distribution of county / state fees and real estate transfer taxes.